Articles by CS Divesh Goyal
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Process of Change in financial year of Company
PROCESS OF ALTERATION IN FINANCIAL YEARREGIONAL DIRECTOR Section 2(41)Goyal Divesh & Associates Article updated
FAQ on closure of LLP
FAQ's closure of Limited Liability Partnership Goyal Divesh & Associates In this Flash Editorial author begins by re
Requirement of Filing of NFRA-1
Requirement Filing of NFRA-1National Financial Reporting AuthorityGoyal Divesh & Associates There is question in mind of
Difference between fine and penalty
Difference Between Fine & Penalty Companies Act, 2013 & Company Ordinance, 2018Goyal Divesh & Associates There is always confusion between �Fi
Stamp duty on issue of share certificates
BACKROUND:As per Section 3 of Indian Stamps Act 1899, Every Share Certificate must bear the necessary stamp duty as per the Stamp Act of the respective State/ Union Territory from which Certificate is issued. The rates of stamp duty can be obtained w
Whole lot about Significant Beneficial Ownership
SHORT SUMMARY:The Ministry of Corporate Affairs (the �MCA�) vide its circular dated the 13th of June, 2018 introduced the Companies (Significant Ben
FAQs on Significant Beneficial Owner (SBO)
The Provisions of SBO, in a different form, been part of the Companies Act, 1956, under section 180(7)(3). The new avatar comes under Section 90 of the Companie...
Impact of Companies amendment act 2017 on Annual return filing of 2018
MCA vide notified approximately 84 sections of Companies Amendment Act, 2017 out of 93 sections. Link for list of notified section available on below mentioned ...
LLP Second Amendment Rules effective from 2nd Oct 18
In this Editorial the author shall deliberate the Provisions of LLP Act, 2008 as on 02nd October, 2018 in respect of Incorporation of Limited Liability Partner...
Effect of non filing of DIR 3 KYC
MCA has notified Companies ((Appointment and Qualification of Directors) fourth Amendment Rules, 2018. These Rules shall came into effect from 10th July 2018.MC...
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